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TMI Blog2020 (10) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... tion value before taking the exercise of revaluation and enhancement of transaction value. Appeal allowed - decided in favor of appellant. - Custom Appeal No. 52114 of 2019 - FINAL ORDER NO. 50733/2020 - Dated:- 11-2-2020 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND HON BLE MR. C. J. MATHEW, MEMBER (TECHNICAL) Dr. Ankur Jain And Shri Aayush Raj Gupta, Advocates for the appellant Shri Rakesh Kumar, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The issue involved is whether transaction value is rightly rejected of the imported goods. 2. Acting upon a specific intelligence that M/s. Aureole Atelier Pvt. Ltd., 43/15, East Patel Nagar, New Delhi (hereinafter referred to as the appellant/importer‟) has imported a consignment vide BE No.8131129 dated 10.01.2017 containing Sunglasses of various models, and evaded the applicable duties of Customs by way of undervaluation of imported goods. The consignment was accorded RMS (Risk Management Scheme) status, as such, the consignment was not subjected to usual customs procedure of examination before clearance and the consignment was cleared on 10.01.2017 itself. Since, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that he is working in the capacity of Chief Executive Officer of the Company, and he is authorised to appear before any Government Officer/Department in relation to any inquiry related to the company. He went through the copy of Bill of Entry No.8131129 dated 10.01.2017 filed by his company for import of PEPE JEANS brand of sunglasses of various models. He also went through the inventory of the goods imported by them under the said Bill of Entry. On being asked, he stated that PEPE JEANS is a brand owned by M/s. Pepe (Spain) and M/s. Mondottica Limited, U.K. is global licensee of M/s. Pepe (Spain), that they have an agreement dated 01.02.2015 with M/s. Mondottica Limited, U.K., for distribution of Pepe brand goods and all other brands dealt by M/s. Mondottica Limited, U.K., from the overseas approved factories with appropriate ISO 9001 accreditation, and with prior approval on any designs confirming production; that the goods imported by them in the current Bills of Entry is as per this agreement. He further stated that they have imported model Nos. PJ7241 CI to C4, PJ7242 CI to C4, PJ 7243 C1 to C4 and PJ 5111 C1 to C4. On being asked, he stated that C1, C2, C3 and C4 are col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.4 466.4 6.8 5 PJ7242C1 1699 679.6 453.1 413.1 6.0 6 PJ7242C2 1699 679.6 453.1 413.1 6.0 7 PJ7242C3 1699 679.6 453.1 413.1 6.0 8 PJ7242C4 1699 679.6 453.1 413.1 6.0 9 PJ7243C1 2199 879.6 586.4 546.4 7.9 10 PJ7243C2 2199 879.6 586.4 546.4 7.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) Total duty already paid by the importer ₹ 1,95,574/- (c) Total Re-assessed value of all imported goods ₹ 24,19,672/- (d) Total Re-determined duty ₹ 7,12,376/- (e) Differential duty liable to be recovered from the importer (A) ₹ 5,16,802/- (B) Bill of Entry No. 8131129 dated 10.01.2017 (a) Declared Value of the imported consignment ₹ 9,09,415/- (b) Duty already paid by the importer ₹ 2,66,670/- (c) Total Re-assessed value of all imported goods (@ USD 6.8/7.9 per gogles) ₹ 30,84,966/- (d) Re-determined duty ₹ 9,07,268/- (e) Differential duty liable to be recovered from the importer. (B) ₹ 6,40,598/- Total differential duty (A) + (B) = ₹ 11,57,400/-. Further order of confiscation, with option to redeem on payment of fine was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the enhancement in the transaction value has been accepted by the importer, in view of the appeal filed soon thereafter. Further, in view of the admitted fact that the goods never seized, the order of confiscation and redemption fine is bad. 10. Learned Authorised Representative appearing for the Revenue relied on the impugned order. It is further urged that as the appellant had agreed to the proposed re-valuation, enhancing the transaction value. Thus, the appellant cannot take a turn around and agitate in appeal. Reliance is placed on the ruling of coordinate Bench of this Tribunal in Advanced Scan Support Technologies vs. Commr. of Cus. Jodhpur -2015 (326) ELT 185 (Tri. Del.), wherein the case of consignment value enhancement, based on the website with respect to CT Scanner machine, which were used and old, it was held that enhancement of transaction value on the basis of information from website and report of Chartered Engineer at ICD, accepted by the importer since detention and demurrage charges were adding up, expressly stating no show cause notice or personal hearing required and duty paid without protest. Thus, the consented value, becomes declared value requiring n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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